
Ukunikeza ulwazi ngokukhokhela intela yesikhashana – umkhokho wokuqala
Izincazelo
Izinyathelo okumele zilandelwe
Umthetho osetshenziswayo
Amazinga afanele okwenziwa komsebenzi
Izindleko
Amafomu okumele agcwaliswe
Indawo nendlela yokuxhumana

Izincazelo

Lapho umuntu ethola ingeniso okumele likhokhele intela kodwa elingadonselwa intela ye-SITE noma ye-PAYE , kumele akhokhele intela yesikhashana ngaleli ngeniso. Intela yesikhashana  yenziwa njalo ezinyangeni eziyisithupha.

Intela yesikhashana  inenhloso yokusiza abakhokhi bentela ukuhlangabezana nezibopho zabo zentela ngokuqhubekela phambili kunokuthi bakhokhe isamba esikhulu kanye ngonyaka lapho kuhlolwa inani lentela okumele ikhokhekhelwe. Intela yesikhashana izokhokhelwa ukwehlisa inani okumele likhokhelwe kunani lilonke lengeniso  leyo okumele ikhokhelwe ngumuntu siqu kulowo nyaka wezimali ofanele wokukhokhwa kwentela.

Umuntu okumele akhokhele intela yesikhashana , kumele kuthi kungakapheli izinsuku ezingu-30 ngemuva kokuba efanele ayikhokhe, enze isicelo ngokubhala, isicelo sobhaliso  ehhovisi legatsha labe-South African Revenue Service . Ukuhluleka ukwenza njalo, kuyoba nomphumela wokukhokhiswa inzalo  kanye nama-penalty ngokukhokha sekwedlule isikhathi, kanye nenye futhi intela engezelelwe ehambisana namafomu okukhokhelwa kwentela ngokukhokha kamuva sekwedlule isikhathi.

Usuku okumele kukhokhwe ngalo intela yesikhashana kwisikhathi sokuqala kwenziwa kungakapheli izinyanga eziyisithupha ukusukela onyakeni wokuhlolwa kwezimali zentela. Intela yesikhashana yokuqala kumele imele inani elinguhafu wentela okumele ikhokhelwe kunyaka wonke.

Phezulu

Izinyathelo okumele zilandelwe

Balela intela yesikhashana kwisikhathi sokuqala ngokulandelayo:

uhafu wentela iyonke kunyaka ophelele

ususe intela yomsebenzi edonsiwe kulesi sikhathi 

ususe noma yini enye imali yentela yangaphandle evunyelwe kulesi sikhathi .


Khokha lemali kwifomu lokukhokhela intela le-IRP6, ngosuku noma ngaphambi kosuku olubekelwe ukukhokha. Abe-SARS bazothumela abakhokhe bentela yesikhashana ababhalisile amafomu afanele.
Imali yentela, abantu bangayikhokha ngalezindlela ezilandelayo:

imali yentela yokwesikhashana ingakhokhwa ehhovisi lomnyango wezentela eliseduzane, kusukela ngoMsombuluko kuya kuLwesihlanu phakathi kwehora lesishiyagalombili ekuseni, nehora lesithathu maseligamenxe entambama ngaphandle kwezinsuku ezingamaholide omphakathi.
uma ngabe abantu bakhokhe ngokuyiposa imali noma bayifake ebhange, kufanele bakhumbule ukuthi bazinikeze isikhathi sokuhamba kweposi noma ukusetshenzwa kwezimali ezifakwe ebhange.
umangabe imali ithunyelwe nge Computer, kufanele abantu bakhumbule ukuthi ibhange linesikathi elijuba usuku ngalo kanti futhi lidinga isikhathi sokuhlola ukuthi ngabe lomuntu othumela imali unayo yini lemali ebhange, loko kungathatha izinsuku ezimbili kuya kwezinhlanu.

Imininingwane yaseBhange:

Abantu abakhokha imali ebhange lase ABSA, FNB noma eNedbank ngokuya khona ngesiqu sabo, abasadingi ukuthi beze nenombolo ye akhawunti noma inombolo yaleloBhange uma bekhokha. Kuyefana njalo uma abantu bekhokha nge Computer imali emaBhange ase ABSA, FNB, Nedbank nase Standard Bank.
Into abayidingayo kuphela yi:

inombolo yomthelo ethi uma iphelele ibe nezinombolwana eziyishumi neshiyagalolunye
inombolo okuzokuthi uma lemali ingena iye kuyona, loku kusho iakhawunti ezokwemukela lemali engenayo.

Yonke lemininingwane itholakala esazisweni sokukhoka I IRP6
Yonke imali ekhokhwayo ingavumelani noma ingahambelani naloku okulotshiwe ngaphezulu, ngokwenombolo yomthelo kanye nenombolo yeakhawunti emukelayo, ayingeke imukeleke.


Uma usuku lokugcina lokukhokha lufika kuyiholide noma kuyimpela-sonto, kufanele abantu bakhokhe ngosuku lokugcina lokusebenza olungaphambi kwe holide noma impela-sonto. Uma ufuna ulwazi olunzulu yiya kuwebsite yakwa SARS ethi www.sars.gov.za

Qaphela:

Amafomu e-IRP 6 kwisikhathi sokuqala kumele afakelwe, ngisho noma ngokubona kwakho kungekho intela yesikhashana okumele ikhokhelwe.

Uma ukukhokhelwa kwentela yesikhashana kwenziwa ngokubonelela isilinganiso sengeniso okumele likhokhelwe intela, elingaphansi kwenani lokuqala , kumele kwenziwe isicelo kanye nencazelo. Ifomu lesicelo sentela le-IRP 6 kwisikhathi sokuqala, libandakanya incazelo yaleso sicelo. Uma abe-SARS benganelisekanga, kungecelwa isilingeniso esibuyekeziwe.

Ukugwema ukukhokhiswa ama-penalty kanye nenzalo, qinisekisa ukuthi amafomu e-IRP 6 ayafakelwa kwihhovisi elifanele legatsha le-SARS kungakafiki isikhathi sokukhokhwa kwentela. Lokhu kuzoqinisekisa ukuthi isicelo sakho samukelwe nokubonelelwa kusenesikhathi.

Manje isigaba semali okumele ikhokhwe kwifomu le-IRP 6 sithokalala kwelinye ikhasi eliseceleni. Ifomu lakho lokukhokha lingafakelwa lodwa kunemali ekhokhwayo.

Bheka izeluleko kwi-IRP 12 Guidelines. uma udinga usizo ngokugcwalisa umbiko wentela kwifomu le-IRP6.


Phezulu

Umthetho osetshenziswayo

Income Tax Act, 1962  – Fourth Schedule Schedule 

Phezulu

Amazinga afanele okwenziwa komsebenzi

Umnyango wezentela usungula I service standard ezokungeniswa eminyakeni emibili elandelayo . Uma uthumela isaziso sakho semali oyenzayo, umnyango wezentela uhlose ukwenza loku okulandelayo:

Uzakusebenza anqume inani lentela ezazisweni ezingu 80%  ezigcwaliswe kahle zaphinde zasayinwa kahle zingakapheli izinsuku ezingamashumi ayishiyagalolunye  zitholakele lezizaziso, ngesikhathi sokujingana nokuphithiza  kanti-ke zingakapheli ngesikhathi esingaphithizi  lomsebenzi uzakwenziwa zingakapheli izinsuku ezingamashumi amathathu nane zitholakele lezizaziso
Uzakusebenza izaziso zomthelo we VAT kanye ne PAYE zingakapheli izinsuku ezingamashumi amabili zitholakele lezizaziso
Uzakusebenza izaziso ezithunyelwe ngeQondo-Mshini  zitholakele lezizaziso anqume inani lentela ezazisweni zokuhwebelana namanye amazwe azingu 90%  angakapheli amahora amane zitholakele lezizaziso, kanti-ke izaziso ezilethwe ngesandla zizakusetshenzwa angakapheli amahora angamashumi amabili nane zitholakele lezizaziso.

Qaphela

Uma ucele omunye umuntu ukuthi akwelekelele ukufaka isaziso sakho sentela, kumqoka ukuthi wazise ihhovisi lomnyango wezentela kahulumeni. Loku kwenzalwa ukuvikela wean ukuze kuqinisekiswe ukuthi umnyango wezentela awukhiphi izimfihlo zakho eziqondene nawe kuphela.

Phezulu

Izindleko

Le nkonzo ngeyamahhala ayikhokhelwa.

Phezulu

Amafomu okumele agcwaliswe

Amafomu atholakala nge PDF. Ukuvula amadokhumende e-PDF udinga uhlelo lwe-Adobe Acrobat Reader 4, noma yezinga eliphezulu kwikhompyutha yakho. Luzokwenza ukuthi ukwazi ukuvula amadokhumende ngokuqonde ngqo kwi-browser yakho.

Return for the first provisional tax payment  Individual  Kumuntu siqu)
Return for the first provisional tax payment  Trust  kuma-Trust)
Return for the first provisional tax payment  Company or close corporation  eziNkampanini kanye noma ama-close corporation)

Phezulu

Indawo nendlela yokuxhumana


